What is the HSA contribution limit for 2026?

The 2026 HSA contribution limit is $4,400 for self-only coverage and $8,750 for family coverage, both up from 2025. Individuals 55 and older can contribute an additional $1,000 catch-up, though spouses must use separate HSA accounts to each claim the catch-up.

Can I contribute to both a 401(k) and an IRA in 2026?

Yes, 401(k) and IRA contribution limits are separate and independent. You can contribute up to the full 2026 limit in both account types in the same year, though your ability to deduct traditional IRA contributions may be reduced if you or your spouse are covered by a workplace plan and your income exceeds certain thresholds.

2026 Retirement Contribution Limits: 401(k), IRA, HSA & New Rules

Q: What is the new mandatory Roth catch-up rule for 2026?

Starting in 2026, under the SECURE 2.0 Act, employees who earned more than $150,000 in FICA wages from their employer in the prior year must make any age 50+ catch-up contributions to an employer plan on a Roth (after-tax) basis rather than pretax, if their plan offers a Roth option.

📊 2026 Contribution Limits — Vitals

$24,500

401(k) Employee Limit

Up from $23,500

$7,500

IRA Limit

Up from $7,000

$8,000

401(k) Catch-Up (50+)

Total: $32,500

$11,250

Super Catch-Up (60–63)

Total: $35,750

$72,000

Combined 401(k) Limit

Employee + employer

$150,000

New Roth Catch-Up Trigger

Prior-year wages

The headline change most savers will miss: starting in 2026, if you earned more than $150,000 in FICA wages from your employer the prior year, your age-50+ catch-up contributions to a workplace plan must go into a Roth account, not a traditional pretax one, if your plan offers a Roth option — and if it doesn't, you may lose catch-up eligibility entirely.

ℹ️ How this guide is built: every figure below comes directly from IRS Notice 2025-67 and official 2026 IRS retirement plan guidance. This is general educational information, not individualized financial or tax advice — consult a licensed financial advisor or CPA about your specific situation.

1. 401(k), 403(b) & 457 Limits

The employee elective deferral limit for 401(k), 403(b), most 457 plans, and the federal Thrift Savings Plan rises to $24,500 for 2026, up $1,000 from $23,500 in 2025.

Age Group	Employee Limit	Total With Catch-Up
Under 50	$24,500	$24,500
50 and older	$24,500 + $8,000	$32,500
60, 61, 62, or 63	$24,500 + $11,250	$35,750

The combined employee-plus-employer contribution limit (including matching and profit-sharing) rises to $72,000 for 2026, or $80,000 including the standard 50+ catch-up, and $83,250 for those using the 60–63 super catch-up.

2. IRA Contribution Limits

The IRA contribution limit — which applies to the combined total across traditional and Roth IRAs — rises to $7,500 for 2026, up from $7,000. The catch-up contribution for those 50 and older increases to $1,100, bringing the total to $8,600. Notably, 401(k) and IRA limits are entirely separate; maxing out one doesn't reduce your room in the other.

3. The New Mandatory Roth Catch-Up Rule

🆕 This is the change most people will miss. Under the SECURE 2.0 Act, starting in 2026, employees who earned more than $150,000 in FICA wages from their employer in the prior calendar year must make any age-50+ catch-up contributions to their workplace retirement plan on a Roth (after-tax) basis, rather than pretax, if their plan offers a Roth option. If the plan doesn't offer a Roth option, affected employees may lose the ability to make catch-up contributions at all. The rule is based on a one-year lookback to the prior year's W-2 wages from that specific employer, and applies going forward in subsequent years as well.

4. HSA Contribution Limits

Coverage Type	2026 Limit	vs. 2025
Self-only coverage	$4,400	+$100
Family coverage	$8,750	+$200
Catch-up (age 55+)	+$1,000	Unchanged; requires separate HSA per spouse

5. SEP, SIMPLE & Other Plans

💼

SEP IRA

$72,000

Total contribution limit for 2026

🏢

SIMPLE IRA

$17,000

+$3,850 catch-up (50+) or $5,250 (60–63)

🏦

Applicable SIMPLE Plans

$18,100

Higher limit for certain small employers

🎯

Saver's Credit (MFJ)

$80,500

Income limit to qualify

6. Income Phase-Out Ranges

Account / Situation	2026 Phase-Out Range
Traditional IRA deduction, single, covered by workplace plan	$81,000 – $91,000
Traditional IRA deduction, joint, contributor covered	$129,000 – $149,000
Roth IRA contribution, single / head of household	$153,000 – $168,000
Roth IRA contribution, married filing jointly	$242,000 – $252,000

7. Planning Moves to Consider

Update your contribution elections at the start of the year or immediately, to capture the full 2026 increase before year-end.
Check whether your plan offers a Roth option if you earned over $150,000 last year and plan to make catch-up contributions.
Coordinate 401(k) and IRA contributions since the limits are independent — you can max both in the same year.
Consider a backdoor Roth conversion if your income exceeds the Roth IRA phase-out range but you still want Roth exposure.
Revisit HSA elections if you and your spouse are both 55+, since each of you needs a separate HSA account to claim the catch-up.

Want to see how maxing out these limits compounds over time? Try our free Compound Interest Calculator.

8. Frequently Asked Questions

The 401(k) employee deferral limit for 2026 is $24,500, up from $23,500 in 2025. Employees 50 and older can contribute an additional $8,000 catch-up, for a total of $32,500, and those aged 60 to 63 can contribute a higher catch-up of $11,250, for a total of $35,750.

The IRA contribution limit for 2026 is $7,500, up from $7,000 in 2025. Individuals 50 and older can add a $1,100 catch-up contribution, for a total of $8,600.

Starting in 2026, employees who earned more than $150,000 in FICA wages from their employer in the prior year must make any age 50+ catch-up contributions to an employer plan on a Roth basis rather than pretax, if their plan offers a Roth option.

The combined employee and employer contribution limit for 2026 is $72,000, or $80,000 for those 50 and older using the standard catch-up, and $83,250 for those aged 60 to 63 using the higher catch-up.

The 2026 HSA contribution limit is $4,400 for self-only coverage and $8,750 for family coverage. Individuals 55 and older can contribute an additional $1,000 catch-up, though spouses must use separate HSA accounts to each claim it.

Yes, 401(k) and IRA contribution limits are separate and independent. You can contribute up to the full 2026 limit in both account types in the same year, though traditional IRA deductibility may phase out at higher incomes if you're covered by a workplace plan.

✅ Key Takeaways

The 401(k) limit rises to $24,500 for 2026, and the IRA limit rises to $7,500.
Catch-up contributions remain available: $8,000 for age 50+, and a higher $11,250 "super catch-up" for ages 60–63.
A new mandatory Roth catch-up rule takes effect in 2026 for anyone who earned over $150,000 from their employer the prior year.
HSA limits rise to $4,400 (self-only) and $8,750 (family), with a $1,000 catch-up for those 55 and older.
401(k) and IRA limits are independent, so maxing out one doesn't reduce your room in the other.

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Financial Tools & Official Resources

💹

Compound Interest Calculator

Model retirement contribution growth over time

Free tool

📈

ROI Calculator

Compare contribution scenarios

Free tool

🏛️

IRS.gov

Official Notice 2025-67 release

Primary source

📋

IRS Catch-Up Rules

Official catch-up contribution guidance

Gov source

📎 Sources & External References

Internal Revenue Service — "401(k) limit increases to $24,500 for 2026, IRA limit increases to $7,500"
Internal Revenue Service — Notice 2025-67
Internal Revenue Service — "Retirement topics - Catch-up contributions"
Fidelity — "401(k) contribution limits 2026" and "Understanding new Roth 401(k) catch-up rules"
Charles Schwab — "Catch-Up Contributions 2025 and 2026: A Guide"

⚠️ Disclaimer: This content is for general informational and educational purposes only and does not constitute financial, tax, or legal advice. Contribution limits and phase-out ranges are subject to IRS adjustment; verify current figures directly at IRS.gov before making contribution decisions. Consult a licensed financial advisor or CPA about your specific situation. See our full disclaimer.